The Director of the Department of Taxation or any duly authorized agent or employee is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Director believes is subject to the provisions of this Title, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this Title. Every such employer, supposed employer, taxpayer, or supposed taxpayer is hereby directed and required to furnish upon written request by the Director, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94.)